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LII
U.S. Code
Title 26. INTERNAL REVENUE CODE
Subtitle A. Income Taxes
Chapter 1. NORMAL TAXES AND SURTAXES
Subchapter U. Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
Part III. ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES
Subpart A. Empowerment Zone Employment Credit
26 U.S. Code Subpart A - Empowerment Zone Employment Credit
U.S. Code
Notes
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§ 1396. Empowerment zone employment credit
§ 1397. Other definitions and special rules